Facts
The respondent, [A.] , is unmarried and has been living in Zurich as a weekly resident since October 2003. He works for [B. AG] in [W.] and [X.] with an 80% workload. The Cantonal Tax Office of Zurich claimed tax sovereignty as of January 1, 2015, which was confirmed by the Tax Appeals Court of the Canton of Zurich. The respondent filed a complaint, which was upheld by the Administrative Court of the Canton of Zurich.
The Cantonal Tax Office of Zurich appealed to the Federal Supreme Court in public law matters and requested that the judgment of the Administrative Court be overturned and that it be established that the respondent is subject to the tax sovereignty of the Canton of Zurich as of January 1, 2015.
Considerations
The Federal Supreme Court examined the admissibility of the appeal and came to the conclusion that it is admissible. It applied the law ex officio and examined the allegations made.
The Federal Supreme Court found that the location of the respondent's tax residence is disputed. It applied the case law of the Federal Supreme Court, according to which the tax residence of a person is the place where the center of their life interests is located.
The Federal Supreme Court examined the respondent's relationships with his workplace and family and came to the conclusion that the respondent can demonstrate a close relationship with the village of [U.] . It found that the respondent regularly spent three weekdays in [U.] , paid a monthly rent of CHF 500.-- to his mother, and that his leisure and club activities took place exclusively in Eastern Switzerland.
The Federal Supreme Court rejected the arguments of the tax office, according to which the respondent's relationship with his partner should be given more weight than that with…